SC1041ES: Fiduciary Declaration of Estimated Tax (2025)
South Carolina · South Carolina DOR · Used for tax years 2025
Form SC1041ES is South Carolina’s Fiduciary Declaration of Estimated Tax for 2025. It accompanies an estimated fiduciary income tax payment and identifies the payment amount, quarter, name, address, and Federal Employer Identification Number (FEIN).
Who files this form
Resident and nonresident fiduciaries must file a Declaration of Estimated Tax if they expect to owe $100 or more when filing their SC1041, Fiduciary Income Tax Return. This expected total includes Income Tax withheld on distributions of South Carolina income to nonresident beneficiaries.
The instructions list two exceptions:
- Estates for the first two tax years after the decedent's death.
- Fiduciaries whose prior-year tax liability was $0 for a full 12-month year.
The Estimated Tax Worksheet says payments are required if the balance on line 12 is $100 or more. No payment is required if it is less than $100.
When it's due
For tax year 2025, calendar-year filers have four equal estimated tax installments due:
| Installment | Due date |
| --- | --- |
| 1st quarter | April 15, 2025 |
| 2nd quarter | June 16, 2025 |
| 3rd quarter | September 15, 2025 |
| 4th quarter | January 15, 2026 |
You may pay all of your 2025 estimated tax on April 15, 2025. Instead of making the last payment on January 15, the instructions allow you to file SC1041 by February 2 and pay the full remaining Income Tax balance.
If you are not required to file on April 15, your first payment for tax year 2025 is due:
- June 16, 2025, if you meet the filing requirement after April 1 and before June 1.
- September 15, 2025, if you meet the filing requirement after June 1 and before September 1.
- January 15, 2026, if you meet the filing requirement after September 1.
For fiscal-year filers, the 2025 instructions set payment deadlines on the 15th day of the fourth, sixth, and ninth months of the fiscal year and the first month of the following fiscal year.
What you'll need
Have these forms and details available to calculate and submit your payment:
- Your 2025 Estimated Tax Worksheet. The regular voucher payment should match line 13.
- Your 2025 federal Form 1041ES, line 6, for the worksheet's federal taxable income entry.
- Your 2024 SC1041 as the basis for the estimate. Nonresidents use Part III to calculate South Carolina taxable income.
- Your FEIN, name, address, and the quarter being paid.
- Applicable amounts from SC4972 or I-335 for additional tax and SC1040TC for nonrefundable credits.
- Your estimated 2025 state Income Tax withholding and any 2024 overpayment applied to 2025 estimated tax.
To sign up for a MyDORWAY account, you need your FEIN or SSN, SCDOR File Number, and a Letter ID or copy of your last return. An account is not required just to make an online payment.
How to file
Pay online
Use MyDORWAY at dor.sc.gov/pay:
- Select Business Income Tax Payment.
- Enter the FEIN and Legal Business Name, then select Fiduciary Tax.
- Select Estimated/Declaration Payment.
- Enter the required information, choose a payment method, and complete its steps.
Do not mail a paper SC1041ES if you pay online. If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically.
Pay by mail
- Use black ink on the SC1041ES and your check.
- Enter your FEIN, name, and address. Mark the payment quarter with an X.
- Enter the payment in whole dollars without a dollar sign. For a regular payment, use the amount from line 13 of the 2025 Estimated Tax Worksheet.
- Make your check payable to SCDOR. Include your name, FEIN, and 2025 SC1041ES in the memo. Do not send cash.
Mail the SC1041ES and payment together in one envelope to:
SCDOR, Fiduciary Income Tax Payment
PO Box 125
Columbia, SC 29214-0038
Do not mail SC1041ES if no payment is due.
Common mistakes
- Mailing a duplicate voucher after paying online. The form says not to mail SC1041ES when you pay online.
- Mailing a voucher with no payment due. Do not mail SC1041ES in that case.
- Leaving the payment quarter unmarked. Mark the correct quarter with an X.
- Using the wrong payment format. Use whole dollars without a dollar sign, and make sure the regular payment matches worksheet line 13.
- Sending cash or using ink other than black. Do not send cash. Use black ink on both the paper form and check.
- Paying too little or paying late. The instructions warn that penalties may apply for insufficient payments, missed due dates, or failing to pay at least 90% of the total tax due.
- Expecting an annual payment statement. SCDOR does not mail a statement of estimated tax paid during the year. Complete the form's Record of Estimated Tax Payment for your records.
Questions people ask
Do I need a MyDORWAY account to pay online?
No. The form says you can pay through MyDORWAY without an account or additional paperwork. Online payments receive immediate transaction confirmation.
What if my estimated tax changes substantially?
File an adjusted declaration by the next payment due date. Complete the Adjusted Declaration Schedule to determine the payment, and use SC1041ES to make it.
How do I handle income payable to nonresident beneficiaries?
The instructions say to enter 6.2% withholding of South Carolina taxable income payable to nonresident beneficiaries on worksheet line 9. Do not withhold for beneficiaries whose income is exempt from withholding based on the I-41 affidavit.
Can payments based on my prior-year tax help avoid a penalty?
Generally, timely estimated payments equal to 100% of the tax shown due on your prior-year SC1041 can avoid a penalty. You must have filed that return, and it must cover a 12-month year. If the adjusted gross income on that return was more than $150,000, the percentage increases to 110%. See SC2210 at dor.sc.gov/forms for more information.